This paper describes an MPEG (moving pictures expert group) audio layer II - LFE (lower frequency extension) bit-stream processor targeting DAB (digital audio broadcasting) receivers that will handle the decoding of the frames in a computationally efficient manner to provide a synthesis sub-band filter with the reconstructed sub-band samples. Focus is given to the frequency sample reconstruction part, which handles the re-quantization and re-scaling of the samples once the necessary information is extracted from the frame. The comparison to a direct implementation of the frequency sample reconstruction block is carried out to prove increased computational efficiency.